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    <title>2004 (7) TMI 504 - CESTAT, CHENNAI</title>
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    <description>Modvat credit on fuels used to generate steam for hydraulic presses in job-work manufacture was treated as supportable on a prima facie basis. The applicable rule was read as allowing credit on inputs used directly or indirectly in or in relation to manufacture, including goods used for generation of steam within the factory. Earlier Tribunal authority on fuel used in job-work production was considered comparable, and the assessee&#039;s case was found strong enough to justify waiver of pre-deposit and stay of recovery.</description>
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      <title>2004 (7) TMI 504 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=113961</link>
      <description>Modvat credit on fuels used to generate steam for hydraulic presses in job-work manufacture was treated as supportable on a prima facie basis. The applicable rule was read as allowing credit on inputs used directly or indirectly in or in relation to manufacture, including goods used for generation of steam within the factory. Earlier Tribunal authority on fuel used in job-work production was considered comparable, and the assessee&#039;s case was found strong enough to justify waiver of pre-deposit and stay of recovery.</description>
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      <pubDate>Thu, 01 Jul 2004 00:00:00 +0530</pubDate>
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